“OLD HABITS DIE HARD ‒ THE SOUTH AFRICAN REVENUE SERVICE’S INABILITY TO COMPLY WITH ITS OWN LEGISLATION Sip Project Managers (Pty) Ltd v C:SARS Case number: 11521/2020 Gauteng Division, Pretoria (30 April 2020)” (2021) Obiter, 42(2). doi:10.17159/obiter.v42i2.11934.